Ten things to know about the first ISSB Standards
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This article from the IFRS can help you understand what the new ISSB standards are about. The inaugural IFRS Sustainability Disclosure Standards were issued to provide a global baseline of sustainability-related disclosures for the capital markets. IFRS S1 requires companies to communicate the sustainability-related risks and opportunities they face over the short, medium, and long term, and IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1. This article provides a useful overview for Sustainability and Finance teams that will be making use of the new standards in their corporate reporting.
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